EPN-V2

ØARR4200 Fiscal law Course description

Course name in Norwegian
Skatterett
Study programme
Master Programme in Business Administration
Weight
10.0 ECTS
Year of study
2019/2020
Curriculum
SPRING 2020
Schedule
Course history

Introduction

This course is an introduction to the area of global engineering communication. It provides students with an overview of the main histories, theories, practices and methods of engineering communication in global contexts. The main emphasis is given to developing a research-based understanding in students of the importance of communication and communication skills for global engineering work, the typical frameworks and organizational structures used by global companies and organizations to plan, organize, and execute professional communication. Students engage in guided writing and research projects relevant to the topics of the course.

This course is designed and run in collaboration with Louisiana Technology University.

Recommended preliminary courses

  • Current theories, frameworks, and methods of planning, carrying out, and assessing global engineering communication projects.
  • Current theories, frameworks, and issues in intercultural communication which may impact the effectiveness of global engineering communication
  • Main views, trends, and arguments on the topic as evidenced in research literature in engineering communication
  • Critical analysis and use of communication technologies for global engineering projects, including issues of access, usability, and user experience.

Required preliminary courses

Emnet har ingen forkunnskapskrav, men se anbefalte forkunnskaper.

Learning outcomes

Kunnskap - Studenten

  • skal ha god kunnskap om de viktigste skatte- og avgiftsreglene knyttet til næringsvirksomhet og selskaper med hovedvekt på aksjeselskaper
  • skal kunne forklare hovedtrekkene i fastsetting av skattepliktig inntekt og formue og beregning av skatt for eiere/personlige næringsdrivende og selskaper, herunder fradragsrett, aktiveringsplikt, realisasjon av blant annet driftsmidler og finansielle eiendeler, eiernes uttak av verdier, likvidasjon og reglene om begrensning av rentefradrag
  • skal ha god kunnskap om forholdet til utenlandsk foretak og investeringer i utlandet, og reglene for å unngå internasjonal dobbeltbeskatning
  • skal ha god kunnskap om merverdiavgiftsreglene knyttet til omsetning av varer og tjenester, herunder skillet mellom unntak og fritak fra avgiftsplikt, om fradragsrett for merverdiavgift, samt justering av merverdiavgift for fast eiendom, uttak, import og registrering.
  • skal ha god kunnskap om reglene for skattefastsettelse og skattebetaling

Ferdigheter - Studenten

  • kan bruke gjeldende regler for å avgjøre hva som er skattepliktige inntekter og fradrag i næring og tidfesting av disse, herunder
  • kan samordne skatte- og finansregnskap for aksjeselskaper
  • kan beregne skatt for aksjeselskaper og for eiere, herunder for aksjonærer (aksjonærmodellen), deltakere i ANS (deltakermodellen) og personlige næringsdrivende (foretaksmodellen)
  • kan vurdere skattemessige konsekvenser av endring eller avvikling av virksomhet
  • kan vurdere en virksomhets merverdiavgiftsmessige forhold
  • kan ta stilling til merverdiavgiftsmessig behandling av alminnelige transaksjoner

Generell kompetanse - Studenten

  • kan tilegne seg ny kunnskap innen skatte- og avgiftsrett og kunnskap om andre rettsområder som har betydning for regnskap og revisjonsarbeid
  • kan analysere rettsspørsmål med økonomisk relevans på en selvstendig måte
  • kan utveksle synspunkter og erfaringer med andre fagpersoner, klienter og oppdragsgivere og bidra til å utvikle god praksis
  • kan reflektere over etiske problemstillinger innenfor faget
  • kan se emnet i et samfunnsmessig perspektiv

Teaching and learning methods

By the end of the course, the students have:

Knowledge

On successful completion of this course the student has:

  • an understanding of the role communication plays in international engineering work
  • familiarity with the current theories, practices, and methods of global engineering communication, from current research in the field of engineering communication
  • Be able to engage in guided research on the topic of global engineering communication
  • knowledge of the main communication technologies used for global engineering communication and skills in the use of those technologies

Skills

By the end of the course, the students are able to:

  • apply the acquired knowledge to the design, implementation, and assessing the success of global engineering communication projects and tasks
  • use the knowledge of research literature in professional communication to name, explain, and discuss main theories, methods, and practices in global engineering communication
  • critically evaluate and apply communication technologies used for global communication, to international engineering communication contexts.

General competence

On successful completion of this course the student can:

  • demonstrate knowledge of the main frameworks, theories, methods, and practices in global engineering communication
  • critically evaluate competing views on those topics, as evidenced in research literature, and generate frameworks and approaches to own communication projects based on such evaluation.

Course requirements

This course is run in collaboration with Louisiana Technology University. During the 2024-2025 academic year, the course will be offered online (digitally). The majority of the instruction will take place asynchronously (in Canvas), with periodic 1-hour long synchronous meetings, in Zoom or Teams.

In line with best teaching practices from the field of professional communication, the following teaching methods will be used (listed here in order of priority and frequency of use):

  • Active learning and flipped classroom methods
  • Peer review and peer-learning
  • Short lectures and presentations by instructor(s), followed by discussions and informal assessments

The role of the teacher is to be a facilitator and an expert-coordinator of course work, who guides the students through the content of the course

Assessment

All aids are permitted, provided the rules for plagiarism and source referencing are complied with.

Permitted exam materials and equipment

Lovsamling, utskrifter fra Lovdata av lover, forskrifter.

Kalkulator (se eget reglement)

Grading scale

One internal examiner. External examiners are used periodically.

Examiners

Ekstern sensor vil sammen med intern sensor vurdere besvarelsene.